Comptroller and Auditor General (CAG) in India: Constitutional Mandate and Contemporary Imperatives

Comptroller and Auditor General (CAG) in India: Constitutional Mandate and Contemporary Imperatives





The Role of Comptroller and Auditor General (CAG): Constitutional Framework and Modern Relevance

The Indian Constitution, under Articles 208 to 212, delineates the appointment, powers, and responsibilities of the Comptroller and Auditor General, affirming their crucial role in ensuring financial probity and oversight within the governmental machinery.

Appointment and Independence:
Article 148 mandates the appointment of the CAG by the President, emphasizing their independence, impartiality, and authority to scrutinize public finances.

Audit and Accountability:
Articles 149 to 151 delineate the CAG's powers and responsibilities, empowering them to audit public accounts, scrutinize expenditures, and hold the government accountable for financial irregularities.

Constitutional Principles and Case Laws:

Constitutional Principles:
The role of the CAG aligns with fundamental constitutional principles, ensuring transparency, accountability, and integrity in the administration of public funds.

Relevant Case Laws:
Notable cases such as the 2G Spectrum Scam (2010) underscored the CAG's significance in exposing financial irregularities, reinforcing their role in upholding fiscal discipline.

Contemporary Challenges and Relevance:

Ensuring Financial Transparency:
In today's complex financial landscape, the CAG faces challenges in adapting audit methodologies to ensure transparency and accountability in evolving government expenditures and policies.

Technological Advancements:
Rapid technological advancements require the CAG to adapt auditing techniques to encompass digital transactions and newer financial mechanisms, presenting challenges in maintaining oversight.

Conclusion:

Articles 208 to 212 of the Indian Constitution establish the framework for the Comptroller and Auditor General, emphasizing their pivotal role in ensuring financial accountability and transparency in governance. While not extensively supported by numerous case laws specific to each article, these provisions significantly impact financial governance. As India progresses, the CAG's role in addressing contemporary challenges, adapting to technological advancements, and maintaining fiscal probity remains crucial for effective financial oversight within the constitutional framework.

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